Iowa Code

Iowa Code § 441.37 (2026)

Protest of assessment — grounds

✓ current as of July 2026

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1. a. (1) Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may file a protest against such assessment with the board of review on or after April 2, to and including April 30, of the year of the assessment. In any county which has been declared to be a disaster area by proper federal authorities or that is the subject of a state of disaster emergency proclamation by the governor after March 1 and prior to May 20 of said year of assessment, the board of review shall be authorized to remain in session until July 15 and the time for filing a protest shall be extended to and include the period from May 1 to June 5 of such year. The protest shall be in writing on forms prescribed by the director of revenue and, except as provided in subsection 3, signed by the one protesting or by the protester’s duly authorized agent. The taxpayer may have an oral hearing on the protest if the request for the oral hearing is made in writing at the time of filing the protest. The protest must be confined to one or more of the following grounds: (a) That said assessment is not equitable as compared with assessments of other like property in the taxing district. (b) That the property is assessed for more than the value authorized by law. (c) That the property is not assessable, is exempt from taxes, or is misclassified. (d) That there is an error in the assessment. (e) That there is fraud or misconduct in the assessment which shall be specifically stated. (2) If the local board of review, property assessment appeal board, or district court decides in favor of the property owner or aggrieved taxpayer and finds that there was fraud or misconduct in the assessment, the property owner’s or aggrieved taxpayer’s reasonable costs incurred in bringing the protest or appeal shall be paid from the assessment expense fund under section 441.16. (3) For purposes of this section, “costs” include but are not limited to legal fees, appraisal fees, and witness fees. (4) For purposes of this section, “misconduct” means the same as defined in section 441.9. b. The burden of proof for all protests filed under this section shall be as stated in section 441.21, subsection 3. c. The property owner or aggrieved taxpayer may combine on one form protests of assessment on parcels separately assessed if the same grounds are relied upon as the basis for protesting each separate assessment. If an oral hearing is requested on more than one of such protests, the person making the combined protests may request that the oral hearings be held consecutively. 2. a. A property owner or aggrieved taxpayer who finds that a clerical or mathematical error has been made in the assessment of the owner’s or taxpayer’s property may file a protest against that assessment in the same manner as provided in this section, except that the protest may be filed for previous years. The board may correct clerical or mathematical errors for any assessment year in which the taxes have not been fully paid or otherwise legally discharged. b. Upon the determination of the board that a clerical or mathematical error has been made the board shall take appropriate action to correct the error and notify the county auditor of the change in the assessment as a result of the error and the county auditor shall make the correction in the assessment and the tax list in the same manner as provided in section 443.6. c. The board shall not correct an error resulting from a property owner’s or taxpayer’s inaccuracy in reporting or failure to comply with section 441.19. 3. For assessment years beginning on or after January 1, 2014, the board of review may allow property owners or aggrieved taxpayers who are dissatisfied with the owner’s or taxpayer’s assessment to file a protest against such assessment by electronic means. Electronic filing of assessment protests may be authorized for the protest period that begins April 2, the protest period that begins October 9, or both. Except for the requirement that a protest be signed, all other requirements of this section for an assessment protest to the board of review shall apply to a protest filed electronically. If electronic filing is authorized by the local board of review, the availability of electronic filing shall be clearly indicated on the assessment roll notice provided to the property owner or taxpayer and included in both the published equalization order notice and the equalization order notice mailed to the property owner or taxpayer if applicable.

Tue Dec 09 22:11:29 2025 Iowa Code 2026, Chapter 441 (66, 0) 35 ASSESSMENT AND VALUATION OF PROPERTY, §441.37A\n\n 4. After the board of review has considered any protest filed by a property owner or aggrieved taxpayer and made final disposition of the protest, the board shall give written notice to the property owner or aggrieved taxpayer who filed the protest of the action taken by the board of review on the protest. The written notice to the property owner or aggrieved taxpayer shall also specify the reasons for the action taken by the board of review on the protest. If protests of assessment on multiple parcels separately assessed were combined, the written notice shall state the action taken, and the reasons for the action, for each assessment protested. [R60, §740; C73, §831; C97, §1373; S13, §1373; C24, 27, 31, 35, 39, §7132; C46, 50, 54, 58, §405.22, 442.5; C62, 66, 71, 73, 75, 77, 79, 81, S81, §441.37; 81 Acts, ch 145, §2] 86 Acts, ch 1028, §1; 88 Acts, ch 1251, §2; 2005 Acts, ch 140, §57, 58, 73; 2011 Acts, ch 25, §143; 2013 Acts, ch 123, §56, 57, 64, 65; 2015 Acts, ch 116, §9, 10, 13; 2017 Acts, ch 151, §11 – 13, 29; 2019 Acts, ch 59, §133; 2023 Acts, ch 129, §2 Referred to in §404.5, 404B.6, 428.4, 441.26, 441.30, 441.33, 441.37A, 441.38, 441.45

Notes of Decisions

Cited in 85 cases (10 in the last 5 years), 1965–2026 · leading case: MC Holdings, L.L.C. Vs. Davis Cnty. Bd. of Review, 830 N.W.2d 325 (Iowa 2013).

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MC Holdings, L.L.C. Vs. Davis Cnty. Bd. of Review, 830 N.W.2d 325 (Iowa 2013). · cites it 58× “See Iowa Code § 441.37 (2009) (authorizing the board of review to consider any protest and make a final disposition of the protest); see also id.”

Am. Legion, Hanford Post 5 v. Cedar Rapids Bd. of Review, 646 N.W.2d 433 (Iowa 2002). · cites it 33× “Pertinently, section 441.37 establishes an avenue for a taxpayer to protest an assessment.”

Sec. Mut. Ins. Ass'n of Iowa v. Bd. of Review, 467 N.W.2d 301 (Iowa Ct. App. 1991). · cites it 30× “” Iowa Code § 441.37 (1) (1987) (last, unnumbered paragraph) (emphasis added).”

Montgomery Ward Dev. Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Bd. of Review, 488 N.W.2d 436 (Iowa 1992). · cites it 45× “Iowa Code § 441.37 . To this end, Iowa Code section 441.”

Compiano v. Bd. of Review of Polk Cnty., 771 N.W.2d 392 (Iowa 2009). · cites it 7× “Iowa Code § 441.37 . A local body known as the board of review hears the protest and is authorized to change the assessment.”

Eagle Food Centers, Inc. v. Bd. of Review, 497 N.W.2d 860 (Iowa 1993). · cites it 18× “See Iowa Code § 441.37 (l)(a) (1989). The protest included an analysis of the land and building size, assessed value, and assessed value per square foot of the comparable properties.”

Soifer v. Floyd Cnty. Bd. of Review, 759 N.W.2d 775 (Iowa 2009). · cites it 5× “Iowa Code § 441.37 (1). Among other grounds, the protest may be based on a claim “[the] assessment is not equitable as compared with assessments of other like property in the taxing district” or on a claim “the property is assessed for more than the value authorized by law.”

Avery v. Peterson, 243 N.W.2d 630 (Iowa 1976). · cites it 8× “39 which provides for removal of the “presumption as to correctness” of a valuation in an assessment appealed from the Board of Review under Code section 441.37. They assert plaintiffs were saddled with a tougher burden of proof than is required by law.”

Colvin v. Story Cnty. Bd. of Review, 653 N.W.2d 345 (Iowa 2002). · cites it 4× “Iowa Code § 441.37 (1) (2001). A dissatisfied property owner or taxpayer may file a protest with the board of review.”

James Black Dry Goods Co. v. Bd. of Review, 151 N.W.2d 534 (Iowa 1967). · cites it 12× “Any property owner or aggrieved taxpayer who is dissatisfied with his assessment may file a protest against such assessment with the board of review on or after May 1, to and including May 20, of the year of the assessment. Said protest shall be in writing and signed by the one…”

Metro. Jacobson Dev. Venture v. Bd. of Review of Des Moines, 476 N.W.2d 726 (Iowa Ct. App. 1991). · cites it 4× “Iowa Code § 441.37 (1985). The taxpayers’ protest for 1986 selected the first grounds of protest.”

Grundon Holding v. Bd. of Review of Polk Cty., 237 N.W.2d 755 (Iowa 1976). · cites it 8× “) This provision affords a taxpayer a right to protest interim year assessments, as is clear from this provision in § 441.37: “In addition to the above [specific grounds for protest set out in § 441.”

Show all 85 citing cases →

— Iowa Code § 441.37(1) — 18 cases

Am. Legion, Hanford Post 5 v. Cedar Rapids Bd. of Review, 646 N.W.2d 433 (Iowa 2002). “Pertinently, section 441.37 establishes an avenue for a taxpayer to protest an assessment.”

MC Holdings, L.L.C. Vs. Davis Cnty. Bd. of Review, 830 N.W.2d 325 (Iowa 2013). “See Iowa Code § 441.37 (2009) (authorizing the board of review to consider any protest and make a final disposition of the protest); see also id.”

Sec. Mut. Ins. Ass'n of Iowa v. Bd. of Review, 467 N.W.2d 301 (Iowa Ct. App. 1991). “” Iowa Code § 441.37 (1) (1987) (last, unnumbered paragraph) (emphasis added).”

Colvin v. Story Cnty. Bd. of Review, 653 N.W.2d 345 (Iowa 2002). “Iowa Code § 441.37 (1) (2001). A dissatisfied property owner or taxpayer may file a protest with the board of review.”

Maytag Co. v. Partridge, 210 N.W.2d 584 (Iowa 1973).

— Iowa Code § 441.37(1)(a) — 7 cases

Montgomery Ward Dev. Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Bd. of Review, 488 N.W.2d 436 (Iowa 1992). “Iowa Code § 441.37 . To this end, Iowa Code section 441.”

Montgomery Ward Dev. v. Bd. of Review, 488 N.W.2d 436 (Iowa 1992).

Edwin Allen III & Melissa D. Allen v. Dallas Cnty. Bd. of Review, 843 N.W.2d 89 (Iowa 2014).

Wellmark, Inc. v. Polk Cnty. Bd. of Review (Iowa Ct. App. 2015).

— Iowa Code § 441.37(1)(a)(1)(a) — 2 cases

Chad Miller v. Prop. Assessment Appeal Bd. & Scott Cnty. Bd. of Review (Iowa Ct. App. 2019).

Mau Fam. Ltd. P'ship v. Prop. Assessment Appeal Bd. & Dickinson Cnty. Bd. of Review (Iowa Ct. App. 2019).

— Iowa Code § 441.37(1)(a)(1)(b) — 3 cases

Lowe's Home Centers v. Iowa Prop. Assessment Appeal Bd. (Iowa Ct. App. 2021).

Mau Fam. Ltd. P'ship v. Prop. Assessment Appeal Bd. & Dickinson Cnty. Bd. of Review (Iowa Ct. App. 2019).

Lowe's Home Centers, LLC v. Iowa Prop. Assessment Appeal Bd. (Iowa Ct. App. 2021).

— Iowa Code § 441.37(1)(a)(1)(c) — 1 case

McDermott Propane, LLC v. Bd. of Review of Dubuque Cnty. (Iowa Ct. App. 2022).

— Iowa Code § 441.37(1)(b) — 1 case

Montgomery Ward Dev. v. Bd. of Review, 488 N.W.2d 436 (Iowa 1992).

— Iowa Code § 441.37(1)(c) — 1 case

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006).

— Iowa Code § 441.37(2) — 6 cases

Am. Legion, Hanford Post 5 v. Cedar Rapids Bd. of Review, 646 N.W.2d 433 (Iowa 2002). “Pertinently, section 441.37 establishes an avenue for a taxpayer to protest an assessment.”

Burlington N. R.R. v. Bd. of Supervisors of Adair Cnty., 418 N.W.2d 72 (Iowa 1988).

Milroy v. Bd. of Review of Cnty. of Benton, 226 N.W.2d 814 (Iowa 1975).

Power v. Regis, 220 N.W.2d 587 (Iowa 1974).

— Iowa Code § 441.37(3) — 3 cases

Montgomery Ward Dev. Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Bd. of Review, 488 N.W.2d 436 (Iowa 1992). “Iowa Code § 441.37 . To this end, Iowa Code section 441.”

Montgomery Ward Dev. v. Bd. of Review, 488 N.W.2d 436 (Iowa 1992).

— Iowa Code § 441.37(4) — 4 cases

White v. Bd. of Review of Polk Cnty., 244 N.W.2d 765 (Iowa 1976).

Markwardt v. Cnty. Bd. of Review, Franklin Co., 174 N.W.2d 396 (Iowa 1970).

Power v. Regis, 220 N.W.2d 587 (Iowa 1974).

Ross v. City of Iowa City, 353 N.W.2d 887 (Iowa Ct. App. 1984).

— Iowa Code § 441.37(l) — 2 cases

Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006).

— Iowa Code § 441.37(l)(a) — 3 cases

Montgomery Ward Dev. Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Bd. of Review, 488 N.W.2d 436 (Iowa 1992). “Iowa Code § 441.37 . To this end, Iowa Code section 441.”

Metro. Jacobson Dev. Venture v. Bd. of Review, 524 N.W.2d 189 (Iowa 1994).

Edwin Allen III & Melissa D. Allen v. Dallas Cnty. Bd. of Review, 843 N.W.2d 89 (Iowa 2014).

— Iowa Code § 441.37(l)(b) — 4 cases

Sec. Mut. Ins. Ass'n of Iowa v. Bd. of Review, 467 N.W.2d 301 (Iowa Ct. App. 1991). “” Iowa Code § 441.37 (1) (1987) (last, unnumbered paragraph) (emphasis added).”

Boekeloo v. Bd. of Review of City of Clinton, 529 N.W.2d 275 (Iowa 1995).

Montgomery Ward Dev. Corp. ex rel. Ad Valorem Tax, Inc. v. Cedar Rapids Bd. of Review, 488 N.W.2d 436 (Iowa 1992). “Iowa Code § 441.37 . To this end, Iowa Code section 441.”

Metro. Jacobson Dev. Venture v. Bd. of Review, 524 N.W.2d 189 (Iowa 1994).

— Iowa Code § 441.37(l)(c) — 1 case

Carroll Area Child Care Ctr., Inc. v. Carroll Cnty. Bd. of Review, 613 N.W.2d 252 (Iowa 2000).

— Iowa Code § 441.37(l)(o) — 1 case

Soifer v. Floyd Cnty. Bd. of Review, 759 N.W.2d 775 (Iowa 2009). “Iowa Code § 441.37 (1). Among other grounds, the protest may be based on a claim “[the] assessment is not equitable as compared with assessments of other like property in the taxing district” or on a claim “the property is assessed for more than the value authorized by law.”

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